Singapore ARF Calculator 2026 — LTA Additional Registration Fee Tier-by-Tier Breakdown: 100%/140%/180% OMV, PARF Rebate Preview, Sensitivity Table & ARF-to-OMV Ratio Analysis

Additional Registration Fee (ARF) is a one-time tax paid to Singapore’s Land Transport Authority (LTA) when a vehicle is first registered in Singapore. It is calculated based on the vehicle’s Open Market Value (OMV) using a graduated three-tier rate system. ARF is typically paid as part of the vehicle purchase process — either paid upfront or financed into a car loan. It is NOT an annual fee: once paid, it remains associated with the vehicle as the basis for the future PARF (Preferential ARF) rebate when the vehicle is deregistered. ARF was introduced as a demand management tool to regulate the number of vehicles in Singapore, alongside the COE quota system.

Singapore ARF rates as published by LTA (current as of 2026): Tier 1: 100% on the first S$20,000 of OMV; Tier 2: 140% on the next S$30,000 of OMV (i.e., the portion between S$20,001 and S$50,000); Tier 3: 180% on any OMV above S$50,000. These rates apply to private cars, MPVs, and SUVs. Motorcycles and commercial vehicles have different ARF structures. The graduated system means every car pays 100% on the first S$20,000, and only the OMV above those thresholds triggers the higher rates.

For OMV of S$40,000: Tier 1 — 100% × S$20,000 = S$20,000; Tier 2 — 140% × S$20,000 (the portion from S$20,000 to S$40,000) = S$28,000; Tier 3 — S$0 (OMV doesn’t reach S$50,000). Total ARF = S$48,000. This is 120% of the OMV — meaning you pay S$1.20 in ARF for every dollar of vehicle import value. At S$50,000 OMV, total ARF = S$62,000 (124% of OMV). Above S$50,000, each additional dollar of OMV costs S$1.80 in additional ARF.

PARF (Preferential Additional Registration Fee) is the rebate LTA pays when a car is deregistered (scrapped or exported) within its first 10 years of Singapore registration. It is calculated as a percentage of the original ARF paid: Deregistered at 8 years or under → 80% of ARF paid; Between 8 and 9 years → 70% of ARF paid; Between 9 and 10 years → 60% of ARF paid; After 10 years (when COE expires without renewal) → 0% PARF. Example: ARF paid S$60,000, deregistered at 7 years → PARF = 80% × S$60,000 = S$48,000. PARF is forfeited if COE is renewed at 10 years. The PARF + pro-rated COE rebate forms the “scrap value” of a Singapore car.

ARF and COE are both Singapore government levies on vehicle ownership, but they serve different purposes: COE (Certificate of Entitlement) — a quota licence to own a vehicle, valid for 10 years, priced by LTA’s fortnightly bidding exercise. Price depends on market demand and quota supply. Returns partially as a pro-rated rebate on deregistration. ARF (Additional Registration Fee) — a one-time registration tax based on the vehicle’s OMV using graduated rates. Price depends on the individual vehicle’s OMV. Returns partially as the PARF rebate (80%→60%) if deregistered within 10 years. Together, COE and ARF are the two largest “tax” components of a Singapore car’s price — often exceeding the actual vehicle OMV.

OMV (Open Market Value) can be found through several sources: (1) LTA OneMotoring (www.onemotoring.lta.gov.sg) — for registered Singapore vehicles, you can look up the OMV by vehicle registration number under “Enquire Vehicle” or “Vehicle Information”; (2) Vehicle transfer papers — for used cars, the OMV is stated on the LTA vehicle transfer documents; (3) Authorised dealer quotation — new car dealers must disclose the OMV as part of the purchase documentation; (4) CarCostSG and similar services — independent databases that aggregate OMV data. Always verify OMV with LTA directly rather than relying on dealer verbal quotes. The OMV is fixed throughout the car’s life and determines both ARF at registration and PARF at deregistration.

Yes — the same ARF tiers (100%/140%/180% of OMV) apply to electric vehicles in Singapore. The OMV of an EV is its import cost as declared to Singapore Customs, calculated in the same way as petrol or diesel vehicles. However, EVs in Singapore benefit from additional government incentives that reduce total ownership cost: EV Early Adoption Incentive (EEAI): up to S$7,500 ARF rebate for qualifying new EVs; VES (Vehicle Emissions Scheme): Band A1 or A2 EVs receive additional rebates of S$10,000–S$25,000 applied against ARF. These incentives are applied as reductions to the ARF payable, reducing the net ARF after rebates. See our EEAI Calculator and VES Calculator for the full EV incentive breakdown.

When you sell your Singapore car to another buyer (private resale), the ARF does NOT transfer separately — it stays embedded in the car. The original ARF (and the associated PARF entitlement) remains with the vehicle regardless of how many times it changes hands. The PARF rebate accrues to whoever eventually deregisters the vehicle, not to the original owner who paid the ARF. This means: if you sell a car with ARF of S$60,000 at 5 years, the buyer gets the PARF benefit (80% = S$48,000) when they eventually deregister — unless they negotiate this into the price. Used car sellers should factor in the PARF entitlement when pricing: a car deregistered by its 8-year anniversary gets an S$48,000 PARF, which is part of its residual value.

Yes — ARF is typically included in the total vehicle price and can be financed as part of a Singapore hire-purchase (car loan). Singapore car loans have LTV (loan-to-value) limits: 70% LTV for cars with OMV ≤S$20,000; 60% LTV for cars with OMV >S$20,000. These LTV limits apply to the total on-road price (including ARF, COE, dealer margin, GST) — not just the OMV. However, most Singapore buyers choose to finance the maximum permitted loan and pay the balance upfront. Note: loan tenure is capped at 7 years for new cars. Since ARF is a significant portion of the total price (often 20%–40% of on-road cost), it materially increases the monthly loan repayment amount versus countries without ARF.

The graduated ARF rate system (100%→140%→180%) is a deliberate Singapore government policy to: (1) Progressively tax luxury vehicles more heavily — high-OMV cars (luxury brands) disproportionately contribute to congestion and luxury consumption, so they face a steeper tax; (2) Make car ownership in Singapore sustainable — by making high-OMV imports significantly more expensive, LTA discourages ownership of multiple large cars per household; (3) Revenue generation — the higher marginal rates on premium vehicles generate more government revenue from those who can afford expensive cars; (4) Price signalling — the steep ARF tiers mean that choosing a car with OMV slightly below S$20,000 vs S$22,000 saves S$5,600 in ARF (from the 40% rate differential on that S$2,000), encouraging buyers to compare OMVs carefully.

No — commercial vehicles (goods vehicles, lorries, buses) have different ARF rates from private cars. Private cars pay the graduated 100%/140%/180% tiers on OMV. Commercial vehicles typically pay lower flat ARF rates, reflecting their economic necessity for Singapore businesses. Cat C (Goods Vehicles and Buses) COE holders pay reduced ARF. Additionally, goods vehicles and company fleet vehicles may qualify for GST input tax claims on ARF and related costs if the business is GST-registered, which significantly reduces the effective cost. Private car ARF is NOT deductible for GST purposes. Always check LTA’s official ARF rates for the specific vehicle category you are purchasing.

The current Singapore ARF tier structure (100%/140%/180%) has been in place since 2013 when LTA revised the rates upward from the previous structure. Prior to 2013, ARF was simpler and lower. The 2013 revision added the 180% top tier (previously capped at 150%). Since 2013, the tier rates themselves have remained unchanged, but the government has periodically adjusted other vehicle cost parameters (COE quota, road tax rates, EV incentives). Future ARF changes are announced in Singapore Budget statements. The key policy signal: when Singapore wants to cool car demand, it may increase ARF rates or introduce new tiers; when it wants to accelerate EV adoption, it adds ARF rebates for qualifying clean vehicles (EEAI).

For imported used cars (parallel imports from Japan, UK, etc.), ARF is calculated on the OMV assessed by Singapore Customs. For used imports, Customs determines the OMV based on the car’s age, condition, and comparable market data — it’s not simply the purchase price abroad. Used imports typically have a lower OMV than the same new car model (reflecting depreciation), which results in a lower ARF. However, used imported cars: (1) Don’t qualify for STES/new-car dealer warranties; (2) May have shorter remaining COE life; (3) Face more stringent LTA inspection requirements. Authorised dealers selling new cars and parallel importers selling used cars must both disclose the LTA-assessed OMV and the resulting ARF in their sales documentation.

GST input tax on ARF and vehicle registration costs is NOT claimable for private motor cars in Singapore, even if the car is used for business purposes. IRAS specifically blocks input tax claims on the purchase, leasing, and running costs of private motor cars (S-plated vehicles, including company cars used by directors and employees). Exception: if the car is EXCLUSIVELY used for business (e.g., a driving school vehicle, taxi, or bus) and NOT for private use, GST input tax may be claimable. For goods vehicles and commercial vehicles (used for goods transport, not personal use), GST on costs including registration fees is generally claimable as input tax. This is a significant tax consideration for businesses providing car benefits to employees — the full GST-inclusive ARF is a non-recoverable cost for company cars.

ARF and road tax are two completely separate Singapore vehicle taxes: ARF (Additional Registration Fee) — paid once upon first vehicle registration. Based on OMV tiers. Generates a PARF rebate if deregistered within 10 years. Road Tax — paid annually (or semi-annually) throughout the vehicle’s life. For petrol/diesel cars: based on engine capacity (cc). For EVs: based on maximum power output (kW). Road tax surcharges apply for vehicles over 10 years old. In summary: ARF is a one-time purchase tax; road tax is a recurring annual ownership fee. Both are administered by LTA. See our Car Road Tax Calculator for annual road tax computation, and our COE Calculator for the full on-road cost including ARF, COE, excise duty, and GST.

No — ARF is NOT paid again at COE renewal. When you renew your COE at the 10-year mark (for 5 or 10 more years at the Prevailing Quota Premium / PQP), you only pay the COE renewal premium — no new ARF is assessed. However, renewing the COE has an important consequence for ARF: you permanently FORFEIT the PARF rebate. If you had an ARF of S$60,000, deregistering before 10 years would give you a S$36,000–S$48,000 PARF rebate. Once you renew the COE, the PARF entitlement is gone forever — even if you deregister later. This is a key trade-off: COE renewal cost vs. PARF loss. Our PARF Rebate Calculator and COE Rebate Calculator can help quantify both sides of this decision.